Extended cost–benefit analysis of tobacco taxation in Brazil

2021 ◽  
pp. tobaccocontrol-2021-056806
Author(s):  
Jose Angelo Divino ◽  
Philipp Ehrl ◽  
Osvaldo Candido ◽  
Marcos Aurelio Pereira Valadao
Keyword(s):  
Cost Benefit Analysis ◽  
Substantial Reduction ◽  
Cost Benefit ◽  
Cigarette Consumption ◽  
Sample Survey ◽  
Net Income ◽  
Benefit Analysis ◽  
Medical Expenses ◽  
Tobacco Taxes ◽  
Tobacco Taxation

BackgroundBrazil has experienced a persistent and substantial reduction in the prevalence of smoking in the population since 2006 due to increased taxes on tobacco and other tobacco control policies. Despite the effectiveness of these measures, however, the socioeconomic costs of smoking are still very high. Tobacco taxation in Brazil plays an important role among the measures adopted to curb tobacco use.MethodsThe study combines data from the National Household Sample Survey of 2008 and the National Health Survey of 2013 and applies cross-section, pooled, and probit estimations, to estimate price elasticities of tobacco consumption by distinct population cohorts. The paper presents a comprehensive cost–benefit analysis resulting from a one-time tax increase on manufactured cigarettes using estimated conditional price elasticity of cigarette consumption and probability of smoking by income and age quartiles.FindingsEach 10% price increase (BRL 0.54), due to higher tobacco taxes, reduces cigarette consumption by about 5%, and for poor smokers, it would lead to net income gains by about BRL 39.00 per month (in 2019 values). The highest net income effects were observed for the younger, aged between 15 and 29 years, and for middle-aged individuals, between 40 and 59 years old. Higher tobacco taxes lead to lower medical expenses on tobacco-related diseases and a longer, healthier and more productive life. Most importantly, this policy is progressive, as its economic effects are stronger for the poorer than for the richer according to the income quartiles.ConclusionsA tax increase that rises cigarette prices generates significant social benefits by reducing tobacco spending and medical expenses on tobacco-related diseases and raising future years of life and net income. The total benefits for the individual and the society go way beyond the public finance improvement.

scholarly journals Yield and Cost Effects of Plot Level Wheat Seed Rates and Seed Recycling Practices in the East Gojam Zone, Amhara Region, Ethiopia: Application of the Dose-Response Model

2021 ◽  
Author(s):  
Yirgalem Eshete ◽  
Bamlaku Alamirew ◽  
Zewdie Bishaw
Keyword(s):  
Dose Response ◽  
Cost Benefit Analysis ◽  
Wheat Yield ◽  
Cost Benefit ◽  
Response Analysis ◽  
Response Model ◽  
Net Income ◽  
Benefit Analysis ◽  
Seed Rate ◽  
The Cost

Previous studies investigated the effects of seed rates and seed recycling practices on the yield and yield related variables. However, higher yield does not always guarantee cost-efficiency. This study aimed at investigating the yield effects of plot-level seed rate along with the cost-benefit analysis of seed recycling practices. This study has introduced the dose-response model to the existing analytical methods used in analyzing the effect of different agrochemicals on crop yield. A multi-stage stratified sampling technique was used to select a total of 450 sample respondents. Data was gathered using a mix of data collection tools. Descriptive statistics along with the dose-response model have been applied for data analysis. Farmers of the study were found to be dissimilar in terms of their seed rate application. The dose-response analysis indicated that the highest average wheat yield has been associated with a seed rate of 50 kg ha-1 above what is recommended. The yield effect of seed recycling has also been assessed and a one-time seed recycling has caused a yield decline of 665 kg ha-1 as compared to the non-recycled seeds. The cost reduced by using recycled seed is by far lower than the economic gains associated with using unrecycled and fresh seeds. The cost-benefit analysis made clear that farmers can reduce their seed costs through seed recycling but their yields and net income can be best improved by using unrecycled CBWS. Thus, farmers must be encouraged to make use of unrecycled seed by establishing agricultural credit schemes geared towards seed procurement and seed price subsidy as key strategies to reduce economically wasteful seed recycling practices.

scholarly journals Fish inventory and fishing practices in Candaba swamp, Philippines: their implication to fishermen’s income

2020 ◽  
Vol 6 (15) ◽  
pp. 10-16
Author(s):  
Alfred R. Mallari ◽  
Jacqueline V. Bagunu
Keyword(s):  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
Net Income ◽  
Benefit Analysis ◽  
Hypophthalmichthys Molitrix ◽  
Total Income ◽  
Wet Season ◽  
Anabas Testudineus ◽  
The Cost ◽  
Fishing Practices

This study generally aimed to make an inventory of fishes in Candaba Swamp and documented the fishing practices of the local fishermen as they are related to their income. The study documented 14 different species of fishes, each representing 14 families in the Barangays of San Agustin and Dukma Paralaya. The fourteen species were the Elopshawaiensis, Glossobiusgiurus, Megalops cyprinoides,Cyprinuscarpio, Trichopodus pectoralis, Clariasbatrachus, Hypostomus plecostomus, Arius dispar, Hypophthalmichthys molitrix, Anabas testudineus, Carassiuscarasius, Labeorohita, Hypophthalmichthysnobilis, Oreochromis niloticus. The Inventory recorded the Tilapia,Common Carp and Hito species as the most dominant species in Candaba Swamp. Fishermen’s ages were between 20 to 89, most of them were between 50-59, used the “panti” (kitig) as fishing gear and with daily income ranging from 100 pesos to 1,500 pesos. The total income of the fisherman during the wet season is from 1,000 pesos to 10,000 pesos, and the daily expenses in each fishing trip is from 20 pesos to 100 pesos which is mostly used for gasoline. The fishermen’s income depended on the number of fishes they catch which was affected by changes in season. The Cost-Benefit-Analysis showed a net income Of P281.27 per day with a Return of Investment of 174.4%.

scholarly journals Improving on-farm profitability of sheep and deer systems using pasture renewal in the southern South Island

2000 ◽  
pp. 201-205
Author(s):  
D.R. Stevens ◽  
A.K. Gibson ◽  
M.J. Casey
Keyword(s):  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
Net Income ◽  
Benefit Analysis ◽  
Farm Productivity ◽  
Net Returns ◽  
Sheep Farm ◽  
The Cost ◽  
On Farm ◽  
Stocking Rates

A cost benefit analysis of pasture renewal for sheep and deer systems is presented for cultivatable land in Otago and Southland. Pasture renewal was costed at between $400/ha (direct drilling) and $550/ha (full cultivation). The benefits from new pastures were assumed to peak at between 2 and 4 years after sowing and to last for 10 years. Sheep farm productivity was improved by up to 132%, and deer production by 60% with these models. The cost benefit analyses showed that net income increased by $409/ha and $184/ha when sowing improved ryegrass pastures for sheep and deer systems, respectively. The inclusion of chicory increased the advantage to $503/ha and $304/ha for sheep and deer systems, respectively. Increasing annual pasture renewal rate from 5% to 10%, 15% and 20% on a sheep and beef property improved net returns per hectare by $191/ha, $332/ha, $370/ ha and $409/ha respectively. In conclusion, when actively managed by farmers, pasture renewal benefits gained through improved seasonality of supply and increased pasture quality are highly profitable when realised through higher stocking rates and per head performance. Keywords: cost:benefit, deer, modelling, pasture renewal, profitability, sheep

scholarly journals Cost-benefit Analysis of Different Agroforestry Systems and Practices of Kaharole Upazila of Dinajpur District, Bangladesh

2020 ◽  
pp. 87-97
Author(s):  
M. S. Rahman ◽  
P. R. Roy ◽  
M. M. Ali ◽  
M. S. Bari ◽  
I. J. Sarmin ◽  
...  
Keyword(s):  
Production Cost ◽  
Field Survey ◽  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
Agroforestry System ◽  
Agroforestry Systems ◽  
Cost Ratio ◽  
Net Income ◽  
Benefit Analysis ◽  
Cost And Benefit Analysis

A study was carried out to evaluate the costs and benefits of three agroforestry systems like homestead, cropland and orchard agroforestry of Kaharole Upazila under Dinajpur district of Bangladesh. An extensive field survey and measurements were conducted during July 2017 to January 2018 at different unions and villages of Kaharole upazila. A multistage random sampling procedure was followed in this study to select the survey area. A pre-structured questionnaire was used for collecting the benefits and costs data. A total of 60 agroforestry practices including 20 homesteads, 20 orchards and 20 croplands were evaluated for cost and benefit analysis. Initial three years costs and income data were collected from the field survey. A projection of seven years cost and income was also produced using regression model. Results of the production cost analysis showed that significantly maximum production cost was in orchard agroforestry system (Tk. 98987 per ha.) followed by cropland (Tk. 90238 per ha.) and minimum in homestead system (Tk. 10854 per ha.) in the 1st year. But production cost decreasing trend was recorded in the successive years in all the systems. In case of gross income analysis showed that though initial income was significantly lower in orchard agroforestry followed by cropland and homestead but after tenth year higher income was found in orchard agroforestry system (Tk. 564758 per ha.) followed by cropland (Tk. 251914 per ha) and homestead (Tk.234234 per ha) agroforestry system. However, the net income indicated that orchard agroforestry system was financially more profitable than cropland and homestead agroforestry systems, but the benefit-cost ratio (BCR) was higher in homestead as well as cropland agroforestry systems and lower in orchard agroforestry system. On the other hand guava based agroforestry practice was more lucrative than all other practices. In spite of higher BCR of homestead agroforestry, farmers in the study area widely practiced the orchard agroforestry. It appears that the farmers’ decision regarding what kind of land use they will adopt depends not on the BCR, but largely on the net amount of income that they earn.

The Use of Cost-Benefit Analysis for Evaluating Efficiency of Public Investment Projects (The Case of Sochi-2014 Winter Olympic Games)

2011 ◽  
pp. 57-78
Author(s):  
I. Pilipenko
Keyword(s):  
Net Present Value ◽  
Olympic Games ◽  
Cost Benefit Analysis ◽  
Public Investment ◽  
Cost Benefit ◽  
Investment Efficiency ◽  
Benefit Analysis ◽  
Step Method ◽  
Investment Projects ◽  
The Usa

The paper analyzes shortcomings of economic impact studies based mainly on input- output models that are often employed in Russia as well as abroad. Using studies about sport events in the USA and Olympic Games that took place during the last 30 years we reveal advantages of the cost-benefit analysis approach in obtaining unbiased assessments of public investments efficiency; the step-by-step method of cost-benefit analysis is presented in the paper as well. We employ the project of Sochi-2014 Winter Olympic and Paralympic Games in Russia to evaluate its efficiency using cost-benefit analysis for five accounts (areas of impact), namely government, households, environment, economic development, and social development, and calculate the net present value of the project taking into account its possible alternatives. In conclusion we suggest several policy directions that would enhance public investment efficiency within the Sochi-2014 Olympics.

Hostile Takeovers and Anti-takeover Defenses in the Russian Corporate Market

2007 ◽  
pp. 70-84 ◽  
Author(s):  
E. Demidova
Keyword(s):  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
Benefit Analysis ◽  
Costs And Benefits ◽  
Hostile Takeovers ◽  
Russian Market ◽  
Takeover Defenses ◽  
The Cost ◽  
European Markets

This article analyzes definitions and the role of hostile takeovers at the Russian and European markets for corporate control. It develops the methodology of assessing the efficiency of anti-takeover defenses adapted to the conditions of the Russian market. The paper uses the cost-benefit analysis, where the costs and benefits of the pre-bid and post-bid defenses are compared.

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